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The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital

Meidijati Meidijati () and Yvonne Augustine ()
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Meidijati Meidijati: Faculty of Economics and Business, Trisakti University, Indonesia
Yvonne Augustine: Faculty of Economics and Business, Trisakti University, Indonesia

Technium Social Sciences Journal, 2022, vol. 31, issue 1, 371-387

Abstract: Researchers structured this study to obtain empirical evidence about how the effect of tax accounting (TAC), green accounting (GAC), and carbon accounting (CAC) on environmental, social, and governance (ESG) performance moderated by green intellectual capital (GIC). The financing of ESG activities according to tax accounting, green accounting, and carbon accounting. This study uses primary data obtained from respondents to questionnaire answers representing public companies (listed on the Indonesia Stock Exchange (IDX)). The researcher sent questionnaires via company email or email to officials/employees who meet the requirements as respondents. GIC does not strengthen the TAC effect on ESG and CAC effect on ESG, and GIC strengthens the GAC effect on ESG.

Keywords: ESG; Tax Accounting; Green Accounting; Carbon Accounting; Green Intellectual Capital; Indonesia (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:31:y:2022:i:1:p:371-387

DOI: 10.47577/tssj.v31i1.6446

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